Description: Panelists discuss the retirement income needs of employees and how those needs are being met by existing and evolving retirement programs. From the Record of the Society of Actuaries, Vol. 24, No. 3.

Description: This 1978 discussion session focuses on the impact on pension plan design due to: 1. The 1977 Amendments to the Social Security Act, 2. The Administration's proposal in regard to integration of private pension plan benefits with Social Security benefits, 3. The requirement to eliminate compulsory retirement prior to age 70, and 4. The U.S. Supreme Court decision in City of Los Angeles Department of Water and Power, et al. v. Manhart, et al. which held that an employer violates Title VII of the Civil Rights Act of 1964 when it requires women to contribute more than men to a pension fund in order to receive the same level of benefits.

Description: Defined contribution DC plans are often touted as being far easier for employees to understand than defined benefit DB plans. This may be true during the accumulation phase, but it is not necessarily so at retirement. Many DC plan members have little understanding of converting their DC account balances into income streams at retirement. From the Record of the Society of Actuaries, Volume 29, No. 2, Session 120pd.

Description: This presentation discusses nontraditional and nonqualified plans. It covers cash balance plans, floor plans, nonqualified deferred compensation plans and funding vehicles for these plans. From the Record of the Society of Actuaries Vol. 16, No. 4A.

Description: This 1981 discussion session is about pension reform in Canada from three different perspectives- From the government point of view, from the point of view of private plan sponsors, and from the point of view of financial institutions.

Description: This is a panel discussion about current pension plan issues in the United States and Canada. From Transactions of Society of Actuaries 1965, Vol. 17 Pt. 2, No. 49.

Description: This general discussion focused on: A. The increase on maximum limits on single premiums accepted based on investment conditions, B. Steps a smaller company might take to meet the current demand for pension plans, C. The extent to which companies have: 1. Transferred to their field or district offices functions which had previously been performed in the home office 2. Transferred to the home office or to central collection offices functions which had previously been performed in agency offices D. Steps taken to revise or supplement company retirement plan benefits to recognize higher salary scales and the possibility of still further inflation, E. The advantages and disadvantages of the Bank Loan Plan under which a policyholder purchases a limited payment life policy and borrows part of the premium from a bank, and F. Changes which have been made in War Exclusion Riders, Disability and Double Indemnity provisions.

Description: This presentation is Part II of a two part series arranged by the Society of Actuaries Futurism Section. Part I discussed the demographic changes, business restructurings, changing social values, and changing government roles that are predicted to occur in the next 20 years. Part II discusses the effects these changes are expected have on retirement plans and retirement security. From the Record of the Society of Actuaries Vol. 20, No. 3A.

Description: This presentation is about the different forces in the public versus private sectors influencing the design of retirement income plans. How these differ in Canada versus the United States is also explored. Several aspects of the issues will be discussed including changing patterns in the work force, the impact of legislation and regulation and the role of social security. From the Record of the Society of Actuaries, Vol. 10, No. 2.

Description: This discussion on retirement plans for the self-employed reviews encouragement given to plans through tax relief resulting in their more widespread use in Canada and Great Britain as well as the outlook for similar legislation in the United States. From Transactions of Society of Actuaries 1957, Vol. 9, No. 25.